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Goods and Services Tax : Understand the GST fake invoice issue, tax demand, penalties, and possible solutions, including appeals, payments, and expected am...
Goods and Services Tax : Learn about Input Credit Reversal under Sec 16(2) of GST, its conditions, impact on buyers and sellers, and compliance requirement...
Goods and Services Tax : Explore the implications of Section 16(2)(c) of the CGST Act, balancing taxpayer rights and government revenue in Input Tax Credit...
Goods and Services Tax : Learn about Section 128A of CGST Act, introduced to reduce litigation in non-fraud cases, covering tax waivers, notified dates, co...
Goods and Services Tax : Learn how to address GST notices on excess ITC claimed in GSTR-3B compared to GSTR-2B with structured replies, reconciliation step...
Goods and Services Tax : West Bengal's GST share dropped from 4.6% in 2019-20 to 4% in 2024-25. Learn about factors affecting revenue, government measures,...
Goods and Services Tax : Government addresses GST exemption on health & life insurance premiums, forming a GoM for review. Key updates on current exemption...
Goods and Services Tax : The government addresses GST complexities with reforms, fraud crackdowns, and MSME compliance relief. Learn about tax slabs, exemp...
Goods and Services Tax : GST on leased properties remains at 18%. Recent changes exclude composition taxpayers from reverse charge liability. No central da...
Goods and Services Tax : GST on commercial training is 18%, while educational institutions' services and books are exempt. Details of GST collection and me...
Goods and Services Tax : West Bengal AAAR denies GST exemption on upfront premium for land lease, citing non-fulfillment of conditions under Notification 1...
Goods and Services Tax : Calcutta High Court quashes GST penalty and goods detention, ruling no intent to evade tax. Authorities directed to release goods ...
Goods and Services Tax : Andhra Pradesh HC quashes GST assessment order due to missing DIN, citing Supreme Court and CBIC guidelines. Fresh assessment dire...
Goods and Services Tax : Supreme Court rejects SLP of Goverdhandham Estate against Rajasthan HC's decision in GST dispute over ITC eligibility on elevators...
Goods and Services Tax : Madras High Court directed granting of one final opportunity of being heard as demanded by assessee on payment of 10% of the dispu...
Goods and Services Tax : The Ministry of Finance has notified the implementation dates for specific provisions of the GST Amendment Rules, 2024. Key rules ...
Goods and Services Tax : CBIC detects Rs. 18.10 crore GST evasion in real estate and organizes a CPR training workshop for officers. Post-Budget discussion...
Goods and Services Tax : Maharashtra establishes GST Suvidha Kendra for Aadhaar-based biometric authentication and document verification for new GST regist...
Goods and Services Tax : Clarified procedure for appeals under Section 128A of CGST Act 2017, addressing disputes on interest and penalty where tax is full...
Goods and Services Tax : GST applicants in Maharashtra & Lakshadweep must complete biometric Aadhaar authentication & document verification at GST Suvidha ...
In re Management & Computer Consultants (GST AAR West Bengal) Whether services related to pre-examination, conducting of examination and post -examination provided to Educational Boards, Council and Universities shall be treated as exempted supply. West Bengal State Council of Technical & Vocational Education and Skill Development, a statutory body, offers courses under various sections like […]
Today, let’s recapitulate what the GST law says in a nutshell, about persons not liable for registration under GST. Section 23 of the CGST Act 2017, speaks about Persons Not liable for registration under GST. The list includes the following persons, S.No Particulars Relevant Section / Notification 1. Persons engaged exclusively in supplying goods and […]
On behalf of department, application is opposed submitting that accused have utilized and availed fraudulent ineligible ITC to the tune of Rs 15 crates as such committed a serous economic offence.
DCIT Vs Sutham Electric Ltd. (ITAT Pune) The solitary issue in the present case relates to the allowability of the expenditure incurred on development of Tools and Designs which are used in the business and manufacturing of automotive switch gears of Rs.3,75,00,000/- as revenue expenditure. This expenditure was shown as deferred revenue expenditure written off […]
1. Can Composition Dealer purchase Scrap/Used vehicles from Unregistered Dealers? RCM on these purchases applicable or not? 2. Any RCM exemption limit amount for purchase of Scrap and Used vehicles from unregistered dealers?
The section 70 of the CGST Act,2017 unambiguously stipulates that summons to be issued as provided under Civil Procedure Code, 1908. The Order V CPC deals with the issue of summons whereas under rule 3 of the order V statement can be filed within 30 days from the date of summons and this date can […]
The Hon’ble Telangana High Court, in the matter of Deem Distributors Private Ltd. Vs Union of India [judgement dated 03.08.2021 in Writ Petition No. 7063 of 2021], restrained the GST Department to collect any Tax/Interest/Penalty without issuance of notice under section 74(1) of the Goods and Service Tax Act, 2017 (Act). The Petitioner contended that […]
BMG Informatics Pvt Ltd Vs Union of India (Gauhati High Court) In an important decision given by Justice A.M Bujor Barua of the Gauhati High Court in the case of W.P (C) 3880/2021 3878/2021 3675/2021 4120/2021 (BMG Informatics Pvt. Ltd. vs. Union of India) the Court as held that the circular no. CBEC-20/01/06/2019-GST dated 31.03.2020 […]
Goods that are classifiable as used personal and household effect falls under Rule 138 (14) (a) of the Kerala Goods and Services Tax Rules, 2017 and are exempted from the requirement of e-way bill.
Grandhe Construction Private Limited Vs Government of Tamilnadu (Madras High Court) The Madras High Court vide an order returnable on September 06, 2021 issued a Non-Bailable warrant against Grandhe Construction Private Limited (Petitioner No. 1) and Sri Murugan Earth Movers (Petitioner No. 2) in lieu of their Writ Petitions Nos. 26205 to 26207 of 2008. […]
